Pengaruh Akuntabilitas, Transparansi, dan Literasi Zakat terhadap Preferensi Muzakki dalam Memilih Saluran Distribusi Zakat

Abstract

This research aims to empirically prove the influence of zakat accountability, transparency, and literacy on muzakki preferences in choosing zakat distribution channels. The dependent variables in this study are muzakki preferences as measured by the nominal scale categorized, 1 (one) for muzakki who choose to distribute zakat through zakat management organizations (OPZ) and 0 (zero) for muzakki who choose to distribute zakat through non OPZ. The independent variables in this study are accountability, transparency, and zakat literacy. Accountability and transparency are measured on a 5-point likert scale and zakat literacy is measured using the Zakat Literacy Index developed by the BAZNAS Center for Strategic Studies in 2019. The population in this study is all educators and education personnel who have ASN status in the Andalas University environment. Based on the simple random sampling method, the sample obtained as many as 252 samples that meet the research criteria. The analysis method used is binary logistic regression analysis. The results showed that accountability, transparency and zakat literacy affected muzakki preferences in choosing zakat distribution channels. Respondents' preferences are dominated by choosing to distribute directly to individual zakat recipients or non-OPZ.